2025 (3) TMI 1385

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....r>M.S. SONAK & JITENDRA JAIN, JJ. For the Petitioner: Mr Devendra Jain a/w Mr Shashank Mehta, Ms Radha Halbe,. For the Respondent-Revenue: Mr A. K. Saxena,. ORAL JUDGMENT   (PER- M.S. SONAK):- 1. Heard learned counsel for the parties. 2. Rule. The Rule is made returnable immediately at the request and with the consent of the learned counsel for the parties. 3. This Petiti....

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....he delay, the Petitioner filed an Application on 10 February 2024, seeking condonation of delay. By the impugned communication/order dated 08 August 2024, the Application seeking condonation of delay has been rejected. On 17 September 2024, a copy of the recovery notice was also issued to the Petitioner. Hence, this Petition. 6. From the perusal of the Application dated 10 February 2024, it is ....

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....ng the necessary Form-10 along with its returns for the previous years. The Petitioner, in its application for condonation of delay, has relied upon a precedent, thereby suggesting that the circumstances referred to in the precedent were not qualitatively different from those in the Petitioner's case. There are no mala fides involved, and it is not as if the Petitioner has gained any undue adv....